Nexus 7 (2013) Wi-Fi users who have already updated their devices with Android 4.4.1 KOT49E KitKat, may root their devices using the tutorial below.
Disclaimer: Rooting voids the warranty of your device. We and the developer of this rooting procedures shall not be held responsible if any undesirable outcomes may happen to your device. use of this root guide is solely at your own risk!

Pre-requisites
1. Make a backup of all your important data before following the guide.
2. Enable USB Debugging Mode on the tablet. Go to Settings >> About Phone. Tap on Build Number several times till the message shows "You are now a Developer". Exit from "About Phone" and find the "Developer Options" settings. Enable USB debugging.
3. The Nexus 7 bootloader should be unlocked.
4. Ensure the battery of the tablet is charged more than 80 percent.
5. The CWM/TWRP Recovery and SuperSU files compatible only with the Wi-Fi version of Nexus 7 (2013). Applying these on any incorrect variant will brick the device. Verify the model number of the Nexus 7 by navigating to Settings >> About Phone.Files Required
1. Android SDK
2. Fastboot
3. CWM or TWRP Recovery
4. SuperSU (UPDATE-SuperSU-v1.75.zip) or the latest version

Steps to Root Nexus 7 (2013) Wi-Fi Running on Android 4.4.1 KOT49E KitKat and Install CWM/TWRP RecoveryStep 1: Install the Android SDK. The package includes the necessary drivers for connecting your tablet to the computer, which is mandatory for the rooting process.Step 2: Extract the Fastboot .zip file using WinRAR/7-Zip/WinZip or any other extracting tool and copy it to the android-sdk-windowsplatform-tools directory on the computer.Step 3: Copy the CWM or TWRP .img file to the android-sdk-windowsplatform-tools directory on the computer.Step 4: Connect the Nexus 7 to the computer using USB cable. Then copy the SuperSU .zip file to the SD card of your tablet.Step 5: Switch off the Nexus 7. Then boot the device into fastboot mode by pressing and holding Volume Up, Volume Down, and Power buttons together.Step 6: Navigate to android-sdk-windowsplatform-tools directory and open Command Prompt (Shift + Right-click >> Open Command Prompt). Then run the following command:

fastboot flash recovery recovery-clockwork-touch-6.0.4.3-grouper.imgStep 7: Once completed, choose RECOVERY from the Fastboot menu and enter Recovery Mode.Step 8: In CWM Recovery, select "install zip from sdcard" and then select "choose zip from sdcard". Now, navigate to the SuperSU .zip file that you copied earlier and confirm the installation by selecting Yes.Step 9: Once the installation process completes, return to main recovery menu and select "reboot system now".

Nexus 7 (2013) Wi-Fi running on Android 4.4.1 KOT49E KitKat is now rooted successfully. Open the app drawer of the Nexus 7 and look for an app called SuperSU. Verify the root status of the device by downloading Root Checker app from Google Play Store.